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Energy performance certificates

If you are renting out your property, you need to provide a certificate to any prospective tenant. There is no need to obtain a Energy Performance Certificate for an existing tenancy. Once obtained, a certificate remains valid for up to 10 years.

All sales or lettings advertisements in the commercial media should show the EPC rating of the property being advertised. There is no requirement to display the full certificate but where there is adequate space, the advertisement should show the A-G graph. However, it is recognised that this will not always be possible. In such cases the advertisement should include the actual EPC rating of the property.

If a valid Energy Performance Certificate still exists when changing tenants no new certificate is required.

This applies to both private and social sector landlords and tenants.

How do I get the report?

This is usually by arrangement through EPC providers, estate agent or solicitor, the inspector can send the certificate and report direct to the property owner by prior arrangement, with a paper copy or via email.

The cost of producing the certificate is estimated at £150 and will be the property owner's responsibility.

This allowance can be claimed by all private landlords that pay income tax, usually individual and smaller landlords.

The LESA means that landlords can claim a deduction for income tax purposes (up to a maximum of £1,500) against their rental profit when they install cavity wall, solid wall or loft insulation, draught proofing or insulation for hot water systems in any property they let. This is in addition to the deduction that the Inland Revenue allows for wear and tear of furniture, fixtures and fittings (currently 10%).

Enhanced Capital Allowance (ECA)

This allowance can be claimed by landlords that pay corporation tax; larger landlords and businesses. In practice this provides the landlord with the opportunity to claim 100% of the tax back on any energy saving technology that they buy e.g. if a boiler were bought at £1000 and assuming a tax rate of 30% then £300 could be claimed back in the first year.